Internal Revenue Code Section 409A governs deferred compensation, which includes, with some exceptions, practically all agreements or plans in which an agreement is made in one year to pay an amount in a later year.
http://www.jdsupra.com/legalnews/benefits-update-no-4-november-2012-d-13369/
http://www.jdsupra.com/legalnews/benefits-update-no-4-november-2012-d-13369/
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